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Step 1: Kokotoa Deficit Halisi kwa mwaka unaoishia Desemba 31, 2025. Kwanza, tunahitaji kuandaa taarifa ya mapato na matumizi ili kupata faida au hasara ya mwaka. Mapato (Income): Marketers Contributions: Ksh 4,337,999 Commission Income: Ksh 533,121 Jumla ya Mapato = 4,337,999 + 533,121 = 4,871,120 Gharama (Expenses): Milk Aggregation Expense: Ksh 21,853,499 Capacity Building & Hospitality: Ksh 499,700 General Operating Expenses / Admin Costs: Ksh 1,062,820 Compliance and Associations: Ksh 80,000 Jumla ya Gharama = 21,853,499 + 499,700 + 1,062,820 + 80,000 = 23,496,019 Deficit Halisi kwa mwaka: Deficit = Jumla ya Mapato - Jumla ya Gharama Deficit = 4,871,120 - 23,496,019 = -18,624,899 Hii inaonyesha kuwa kulikuwa na hasara (deficit) ya Ksh 18,624,899 kwa mwaka. Step 2: Sasisha Fedha Zilizokusanywa (Accumulated Funds). Fedha zilizokusanywa mwanzoni mwa mwaka zitarekebishwa na deficit ya mwaka. Accumulated Funds (Januari 1, 2024): Ksh 3,359,920 Punguza: Deficit Halisi kwa mwaka: Ksh 18,624,899 Accumulated Funds (Desemba 31, 2025) = 3,359,920 - 18,624,899 = -15,264,979 Step 3: Andaa Mizania (Balance Sheet). Tutatumia salio zilizosahihishwa kutoka Trial Balance na Fedha Zilizokusanywa zilizosasishwa. KISIARA DAIRY CO-OPERATIVE SOCIETY MIZANIA KAMA ILIVYO DESEMBA 31, 2025 lrr MALI (ASSETS) & & \\ Mali zisizohamishika (Non-Current Assets) & & \\ Land \& Land Development \& Site Set-up & 2,335,500 & \\ Equipment Acquisitions & 357,500 & \\ Investment in SACCO Shares & 1,114,850 & \\ Jumla ya Mali zisizohamishika & & 3,807,850 \\ Mali za sasa (Current Assets) & & \\ Hakuna & 0 & \\ Jumla ya Mali za sasa & & 0 \\ JUMLA YA MALI & & 3,807,850 \\ & & \\ USAWA NA MADENI (EQUITY AND LIABILITIES) & & \\ Usawa (Equity) & & \\ Accumulated Funds (Desemba 31, 2025) & -15,264,979 & \\ Members Share Contributions & 1,543,550 & \\ Jumla ya Usawa & & -13,721,429 \\ Madeni yasiyo ya sasa (Non-Current Liabilities) & & \\ Hakuna & 0 & \\ Jumla ya Madeni yasiyo ya sasa & & 0 \\ Madeni ya sasa (Current Liabilities) & & \\ Cash/Bank (Overdraft) & 533,779 & \\ Kenya Highlands SACCO Advances & 16,995,500 & \\ Jumla ya Madeni ya sasa & & 17,529,279 \\ JUMLA YA USAWA NA MADENI & & 3,807,850 \\ Mizania inalingana na jumla ya Mali (Assets) ikiwa sawa na jumla ya Usawa na Madeni (Equity and Liabilities). That's 2 down. 3 left today — send the next one.